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FRS 102 Online

The FRS 102 Course is now available online!

This flexible learning option enables you to purchase the course today and complete it in your own time. 

Course Aims

There is an urgent need for accountants who use UK & Irish GAAP to get to grips with the financial reporting standard FRS 102, which replaced UK & Irish GAAP for accounting periods commencing on or after 1st January 2015.

CPA Ireland presents the FRS 102 Online Course which was developed by CPA Ireland Skillnet to equip accounting professionals with a full understanding of and a capacity to apply the new standards.

Method: Online Lectures & Webinars
CPD Credit: 15 hours (on completion of lectures, webinars, and MCQ)
Cost: €400


1 Introduction to FRS 102 
2 Provisions & Contingencies
3 Equities & Liabilities
4 Share Based Payments & Employee Benefits
5 Income Tax
6 Events after the end of the reporting period
7 Financial Instruments & Transition to FRS 102

Learning Outcomes

On successful completion of this course learners should be able to:

  1. Demonstrate a comprehensive level of knowledge and understanding of FRS 102
  2. Practically apply FRS 102 to financial statements
  3. Convert current GAAP accounts to FRS 102
  4. Identify options on transition 
  5. Apply the concepts and pervasive principles of FRS 102 to accounting transaction problems

Benefits for Employers

There was a radical change to the Accounting Standards in use in Ireland by SMEs in 2015. The changes were designed to reduce the costs of financial reporting.

This course will ensure that your employees are brought up to date on the current reporting requirements and therefore the cost savings available to your organisation.

It will enable them to apply the current standards correctly to your annual and periodical accounts and so reduce the possibility of costly redrafting.

From the vast knowledge of the presenter to the ability to access the online recordings at a time convenient to you. All topics covered with step by step real world examples and there is always someone to contact should you have any questions. I found the CPA Course in FRS 102 a wonderful learning experience and my company is now ready for implementation of the standard.”

Yvonne Roche, CPA


Key Details

The course will be delivered through 3 webinars and 2 sessions of recorded lectures presented by Robert Kirk. On completion of the webinars and recordings, along with a number of multiple choice questions after the two sessions of recorded lectures. 

CPD Credit: 

15 hours structured CPD upon completion of the webinars, video recordings and multiple choice questions.


€400 for completion of online course 

For access to this course, please click here or contact Aisling Mooney at amooney@cpaireland.ie

Presenter: Professor Robert Kirk

Robert is Professor of Financial Reporting at the University of Ulster.

Robert trained as an Irish Chartered Accountant with Price Waterhouse, qualifying in first place in his final examinations in 1975.  Subsequently he was employed as the Financial Controller of ICB, a subsidiary of Shell (UK) and as a personal assistant to the partners in James Baird & Co (now part of PricewaterhouseCoopers). 


"I really appreciated the flexibility of being able to complete this course via Live Streaming. The lecture and presentation was clear and precise which maintained my interest throughout the entire course. I would highly recommend this form of training"

Barry Clarke, CPA


In 1981 he was appointed a Director of Business and Accounting Training where he embarked on his academic career, teaching mainly on the professional examination courses for CA Ireland, CPA, CIMA and ACCA in Belfast and Dublin.  In 1985 he joined Queens University as a full-time lecturer and moved to the University of Ulster in 1992 as a Senior Lecturer. In 1994 he was appointed to the Chair in Financial Reporting at Ulster.

Robert has lectured extensively within Ireland, Great Britain and also overseas in Ghana, United States, Cyprus, South Africa, Zambia and Bangladesh to diverse organisations in the teaching of and research into the development of international and local accounting standards.   He has published many books and numerous articles in both academic and professional journals. 

Robert is also the author of CPA Ireland Skillnet’s publication A New Era for Irish and UK GAAP – A quick reference guide to FRS102